A bibliometric analysis of cash holdings literature: current status, development, and agenda for future research

Abstract

Despite the growing interest in exploring the cash holding aspects among scholars, systematic reviews and comprehensive evaluation in this area has been limited. Also, there is only a fragmented understanding about how the cash holdings concept is formed among researchers and experts. We fill this gap in the literature by identifying and evaluating the research development of cash holdings topic. Using 874 articles from the Scopus database that were published between 1947 and early 2020, bibliometric and content analyses were employed to assess the patterns of global cash holdings research. We find that previous studies have substantially enriched our knowledge of the antecedents and consequences of cash holdings. Yet, there are still several opportunities to make significant contributions in this area. The contribution of this research is to provide a comprehensive evaluation of the development of cash holdings research (using a sizeable archival database). It identifies the current joint development and potential opportunities for future work directions on cash holdings association with payout policy, corporate social responsibility, and corporate governance. Our results are likely to be of interest to academics, practitioners, and educators in related business and finance fields.

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Ownership structure and environmental, social and governance performance disclosure: the moderating role of the board independence

“…Besides, satisfying stakeholders' desires also spares companies from further pressures that they may face, in addition to working to narrow the legitimacy gap between stakeholders and companies (Al Amosh and Mansor, 2020). So, the issues related to sustainability fall within stakeholders' interests (Khatib et al, 2021;H€ orisch et al, 2020), and this gives companies an excellent opportunity to gain trust and enhance legitimacy.…”

Reputational Risk and Sustainability: A Bibliometric Analysis of Relevant Literature

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